A A Practitioner's Guide to International Tax Information Exchange Regimes
A A Practitioner's Guide to International Tax Information Exchange Regimes

A A Practitioner's Guide to International Tax Information Exchange Regimes


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About the Book

The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements. The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.
About the Author: Harriet Brown is a barrister and Jersey advocate practising from Old Square Tax Chambers. She advises on UK (and Jersey) taxes, particularly with an offshore and international focus, and advises regularly on all forms of international tax information exchange. She appears in Courts and tribunals in the UK and Jersey regularly in relation to tax and trust matters. She is the author of the Jersey Law of Trusts and a co-author of The Interaction of EU Treaty Freedoms and the UK Direct Tax Code. Grahame Jackson is a solicitor qualified in England and Wales and Gibraltar. He is also an ADIT accredited Partner at Hassans, a Gibraltar-based law firm, and a specialist in both domestic and international tax. His work covers all matters related to assets across Europe and the globe. Grahame began work on automatic exchange of information during the implementation of FATCA and led the teams which implemented CRS and DAC6 in Hassans. He has trained multiple fiduciary companies on DAC6, CRS, and FATCA, and spoken on DAC6 on many occasions.


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Product Details
  • ISBN-13: 9781913507237
  • Publisher: Spiramus Press
  • Publisher Imprint: Spiramus Press
  • Height: 235 mm
  • No of Pages: 413
  • Spine Width: 25 mm
  • Weight: 750 gr
  • ISBN-10: 1913507238
  • Publisher Date: 02 Dec 2021
  • Binding: Paperback
  • Language: English
  • Returnable: Y
  • Sub Title: Dac6, Tieas, Mdr, Crs, and Fatca
  • Width: 159 mm


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A A Practitioner's Guide to International Tax Information Exchange Regimes
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